862413 ÷ 40 
We want to divide 862413 by 40.

Moving on to step 1:
When dividing 8 by 40, we get 0 with a remainder of 8.
Put 0 as the next digit of the answer. 
Result so far: 0.0
The remainder is 8 after subtracting 0 from 8.
Grab the next digit (6) from the dividend, add it to 8, then carry on: 86 / 40

Going ahead to step 2:
40 goes into 86 2 times with a remainder of 6.
Use 2 as the next digit of our solution. 
Result so far: 2.0
If we subtract 80 from 86, we get 6.
Take the next digit (2) from the dividend and append it to 6, then repeat: 62 / 40

Let's proceed to step 3:
The number 40 fits into 62 1 times, leaving a remainder of 22.
Put 1 as the next digit of the answer. 
Result so far: 21.0
Deduct 40 from 62 and we're left with 22.
Take the next digit (4) from the dividend and append it to 22, then repeat: 224 / 40

Going ahead to step 4:
If we divide 224 by 40, we get 5 and a remainder of 24.
Record the quotient 5 as the next digit in the result. 
Result so far: 215.0
If we subtract 200 from 224, we get 24.
Append the next digit (1) from the dividend to 24 and continue with: 241 / 40

Let's proceed to step 5:
40 goes into 241 6 times with a remainder of 1.
Put 6 as the next digit of the answer. 
Result so far: 2156.0
Subtract 240 from 241 to get 1.
Include the next digit (3) from the dividend after 1, then repeat: 13 / 40

Moving on to step 6:
If we divide 13 by 40, we get 0 and a remainder of 13.
Put 0 as the next digit of the answer. 
Result so far: 21560.0
Subtract 0 from 13 to get 13.
Since there are no more digits in the dividend, we add a zero to the remainder making it 130, and continue the process.

Moving on to step 7:
The number 40 fits into 130 3 times, leaving a remainder of 10.
Use 3 as the next digit of our solution. 
Result so far: 21560.3
The remainder is 10 after subtracting 120 from 130.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

On to step 8:
40 can be fit into 100 2 times, resulting in a remainder of 20.
Use 2 as the next digit of our solution. 
Result so far: 21560.32
If we take 80 away from 100, we end up with 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Moving on to step 9:
40 can be fit into 200 5 times, resulting in a remainder of 0.
The number 5 becomes the next digit in our result. 
Result so far: 21560.325
The remainder is 0 after subtracting 200 from 200.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

On to step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 21560.325
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 11:
If we divide 0 by 40, we get 0 and a remainder of 0.
The number 0 becomes the next digit in our result. 
Result so far: 21560.325
If we subtract 0 from 0, we get 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 21560.325 with a balance of 0.0.